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HomeMy WebLinkAbout09-29-14 INHERITANCE TAX RECORD ADJUSTMENT pennsytvarna JOINTLY HELD OR TRUST ASSETS DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION l REV-1604 EX AFP (12-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 08-27-2014 ESTATE OF KNOHR ELSIE S DATE OF DEATH 07-20-2013 FILE NUMBER 21 13-0923 COUNTY CUMBERLAND SSN/DC DAVID M CLECK ACN 13149280 20 WATTS LN Amount Remitted CARLISLE PA 17013-7750 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4-- ------------------------------------------------------------------------------------------------------------------------------------------------------------------ REV-1604 EX AFP (12-13) ** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ** DATE: 08-27-2014 ESTATE OF: KNOHR ELSIE S DATE OF DEATH: 07-20-2013 COUNTY: CUMBERLAND FILE NO. : 21 13-0923 S.S/D.C. NO. : ACN: 13149280 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5140303364 TYPE OF ACCOUNT: ( ) SAVINGS ( X) CHECKING C ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 04-01-2008 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO YOUR Percent Taxable X 0.500 ACCOUNT, SUBMIT THE UPPER PORTION Amount Subject to Tax .00 OF THIS NOTICE WITH YOUR TAXI Debts and Deductions - .00 PAYMENT TO THE REG�STER 0& WILLS Taxable Amount .00 AT THE ADDRESS SHONN ABM". ' Tax Rate X • 15 MAKE CHE(5E Wt MONEY) ORb�jPAYiABLE Tax Due .00 TO: "RE�64R OF `•QLLS, WGENT." TAX CREDITS : rte` r PAYMENT RECEIPT DISCOUNT (+) � DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID'.„ (h ) ry C.'�o nj r m TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT” (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. V\ PAYMENT: Detach the top portion of this notice and submit with your payment made payable to the name and address printed on the reverse side. Make check or money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's web site, www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601, or call (717) 787-6505. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessd, and not paid before Jan. 18, 1996, (the first day after the end of the tax amnesty period.) INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982 bear, interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan, 1, 1982 will bear interest at a rate which will vary from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, (REV-1501) the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Pennsylvania Deptartment of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2000 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 67 .000164 2003 5% .000137 2004 47 .000110 2005 5% .000137 2006 7% .000192 2007 BY .000219 2006 77 .000192 2009 57 .000137 2010 45, .000110 2011-2014 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation date shownon the notice, additional interest must be calculated. REV-1470 EX(01.10) .m INHERITANCE TAX --'' 'pennsylvania EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES PO BOX =8-0601 DECEDENT'S NAME FILE NUMBER Elsie S Knohr 2113-0923 REVIEWED BY ACN Yvonne Agent ID 96 13149280 ITEM SCHEDULE NO, EXPLANATION OF CHANGES The Pnc Bank account# 5140303364 has been reported on schedule E of the Pennsylvania inheritance tax return. ry n C=D f C) -C I71 fry Xt :.lJ n r m M rn T" Grp z Cts :z C7 ti:.,a. C rn C.J CIO Co W `n ROW Page 1